Post-effective amendment to a registration statement that is not immediately effective upon filing

FAIR VALUE MEASUREMENTS (Tables)

v2.4.1.9
FAIR VALUE MEASUREMENTS (Tables)
3 Months Ended 12 Months Ended
Jan. 31, 2015
Oct. 31, 2014
Fair Value Disclosures [Abstract]    
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
               

  

Level 1

 

Level 2

 

Level 3

 

Total

Money market funds –   Cash  

   and cash equivalents

 

 $6,510,659

 

$             -

 

$        -

 

 $6,510,659

Certificates of deposit -

   Short term investments

-

 

2,650,000

 

-

 

2,650,000

Total financial assets

  $6,510,659

 

$ 2,650,000

 

 $        -

 

$9,160,659

               

 

Level 1

 

Level 2

 

Level 3

 

Total

Money market funds – Cash  

   and cash equivalents

$  155,964

 

$            -

 

$        -

 

$  155,964

Certificates of deposit -

   Short term investments

-

 

2,500,000

 

-

 

2,500,000

Total financial assets

$2,655,964

 

$2,500,000

 

$         -

 

$2,655,964

 
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]
                       

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

Patent acquisition obligation

-

 

$

-

 

3,345,467

 

3,345,467

 

$

-

 

$

-

 

$

3,345,467

 

$

3,345,467

                       

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

Patent acquisition obligation

-

 

-

 

3,236,281

 

3,236,281

 

$

-

 

$

-

 

$

3,236,281

 

$

3,236,281

 
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]
     

Patent acquisition obligation

 

 

Balance October 31, 2013

 

$               -

Initial fair value, discounted to present value

 

    2,850,511            

Amortized interest on patent obligation

 

       385,770

Balance October 31, 2014

 

    3,236,281

Amortized interest on patent obligation

 

       109,186

Balance January 31, 2015

 

$  3,345,467

 

For the two years ended October 31,

2014

Derivative liability:

 

 

Balance October 31, 2012

$

-

Fair value of bifurcated conversion feature issued

 

1,180,000

Change in value of bifurcated conversion feature

 

(475,189)

Reduction of bifurcated conversion feature upon conversion of debentures

 

(164,811)

Balance October 31, 2013

 

540,000

 

 

 

Fair value of bifurcated conversion feature issued

 

1,570,000

Change in value of bifurcated conversion feature

 

592,945

Reduction of bifurcated conversion feature upon conversion of debentures

 

(2,702,945)

Balance October 31, 2014

$

-

 

 

 

Patent acquisition obligation:

 

 

Balance October 31, 2013

$

-

Initial fair value, discounted to present value

 

2,850,511

Amortized interest on patent obligation

 

385,770

Balance October 31, 2014

$

3,236,281